Customs Notice 23-10: Amendments to the Excise Duty Rates on alcohol following the introduction of the Federal Budget 2023

Ottawa, March 30, 2023

1. The Canada Border Services Agency (CBSA) wishes to inform you of amendments made to the Excise Duty Rates on alcohol following the introduction of the Federal Budget on March 28, 2023.

2. Effective April 1, 2023, Finance Canada is temporarily capping the Consumer Price Index (CPI) inflation adjustment for excise duties on beer, spirits and wine at two (2) per cent, for one year.

3. The inflationary adjustment to tobacco excise duty rates proceeds as usual.

4. The Excise Duty Rates are available on the Canada Revenue Agency's (CRA) website, listing current and historical rates.

5. The amendments to the Excise Duty Rates will be available in the Customs Commercial System (CCS), effective April 1, 2023, but due to system limitations, the changes will be active in the downstream applications such as TRAS, TEPS and CCEPS at a later date. A new Customs Notice will be published to advise when the amendments will be effective.

6. An application for a refund of duties under paragraph 74(1)(c.11) of the Customs Act may be made within four years from the date the goods were accounted for under subsections 32(1), (3), or (5), in respect of eligible goods that were imported on or after April 1, 2023 until the day the Excise Duty Rates are entered into the downstream applications. Further information on applying for a refund can be found in Memorandum D6-2-3, Refund of Duties.

7. For more information, contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237

Contact Us online (webform)
Contact Us at the CBSA website may also be accessed for information.